Code of Massachusetts Regulations
211 CMR - DIVISION OF INSURANCE
Title 211 CMR 26.00 - Annual Financial Reporting For Years Ending 2010 And After
Section 26.15 - Canadian and British Companies
Universal Citation: 211 MA Code of Regs 211.26
Current through Register 1531, September 27, 2024
(1) In the case of Canadian and British insurers, the annual Audited financial report shall be defined as the annual statement of total business on the form filed by such companies with their supervision authority duly audited by an independent chartered accountant.
(2) For such insurers, the letter required in 211 CMR 26.07 shall state that the accountant is aware of the requirements relating to the annual Audited financial report filed with the Commissioner pursuant to 211 CMR 26.05 and shall affirm that the opinion expressed is in conformity with those requirements.
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